Tribunal Rejects Revenue's 67-Day Appeal Delay; Insufficient Justification for Extension Underlines Strict Compliance.

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Full Text of the Document

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....Condonation of 67 days delay in filing the appeal before the CESTAT by the Revenue - The occasion to adopt a liberal approach in matters of condonation of delay would only arise if some cause is made out for the delay - Therefore, the view taken by the Tribunal in the present facts cannot be said to be perverse....